{"id":59082,"date":"2025-07-14T09:21:23","date_gmt":"2025-07-14T12:21:23","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=59082"},"modified":"2025-11-12T11:29:20","modified_gmt":"2025-11-12T14:29:20","slug":"perdas-no-recebimento-de-creditos","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/perdas-no-recebimento-de-creditos\/","title":{"rendered":"perdas no recebimento de cr\u00e9ditos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"59082\" class=\"elementor elementor-59082\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-38bd5faa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38bd5faa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a315cef\" data-id=\"a315cef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69d29e2 elementor-widget elementor-widget-text-editor\" data-id=\"69d29e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>Regime de compet\u00eancia<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc29d73\" data-id=\"bc29d73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06b0446 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"06b0446\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No regime de compet\u00eancia, a tributa\u00e7\u00e3o ocorre independentemente do efetivo recebimento da fatura. O posterior inadimplemento n\u00e3o gera efeitos sobre o PIS\/Cofins j\u00e1 pago, j\u00e1 que a incid\u00eancia ocorre sobre a receita (Tema STF 87). Mas para IRPJ\/CSLL, que incidem sobre o lucro, a inadimpl\u00eancia &#8211; ou perdas no recebimento de cr\u00e9ditos &#8211; pode ser dedut\u00edvel das bases de c\u00e1lculo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-15a5c6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a5c6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc9a4ef\" data-id=\"bc9a4ef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22f6e71 elementor-widget elementor-widget-text-editor\" data-id=\"22f6e71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>Regime de caixa<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65db5bf\" data-id=\"65db5bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8dd297 elementor-widget elementor-widget-text-editor\" data-id=\"f8dd297\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No regime de caixa, pass\u00edvel de aplica\u00e7\u00e3o pelos contribuintes submetidos ao lucro presumido, a inadimpl\u00eancia n\u00e3o gera efeitos fiscais, porque a incid\u00eancia de IRPJ\/CSLL e de PIS\/Cofins somente ocorre sobre as receitas efetivamente recebidas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-669e1f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"669e1f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a1de06\" data-id=\"6a1de06\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ddc9ce elementor-widget elementor-widget-text-editor\" data-id=\"7ddc9ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Requisitos<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bfd5135\" data-id=\"bfd5135\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d96b2 elementor-widget elementor-widget-text-editor\" data-id=\"52d96b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A legisla\u00e7\u00e3o tribut\u00e1ria elenca requisitos para a dedutibilidade das perdas no recebimento de cr\u00e9ditos pelos contribuintes submetidos ao lucro real, as quais devem ser efetivas (n\u00e3o baseadas em estimativas) e observar: (i) os valores dos cr\u00e9ditos n\u00e3o percebidos; (ii) o tempo das d\u00edvidas em aberto e (iii) a ado\u00e7\u00e3o e a manuten\u00e7\u00e3o de procedimentos de cobran\u00e7a administrativa ou judicial (Lei 9.430\/96, art. 9\u00ba).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6945357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6945357\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19d967e\" data-id=\"19d967e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-338ea08 elementor-widget elementor-widget-text-editor\" data-id=\"338ea08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Dedu\u00e7\u00e3o provis\u00f3ria<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> vs<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> dedu\u00e7\u00e3o definitiva<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-569380f\" data-id=\"569380f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f81b833 elementor-widget elementor-widget-text-editor\" data-id=\"f81b833\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Esse regime fiscal regula a dedu\u00e7\u00e3o antecipada e provis\u00f3ria de perdas poss\u00edveis, embora efetivas, relativamente a cr\u00e9ditos para os quais n\u00e3o tenha sido dada quita\u00e7\u00e3o aos respectivos devedores. Tratando-se de perda definitiva, o regime aplic\u00e1vel segue a regra geral de dedutibilidade do art. 311 do RIR\/2018 (CARF, ac. 9101-007.302, de 2025).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2b0e912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0e912\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-07d7d4d\" data-id=\"07d7d4d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce2c73c elementor-widget elementor-widget-text-editor\" data-id=\"ce2c73c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">CARF<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6eda0d\" data-id=\"a6eda0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-375044b elementor-widget elementor-widget-text-editor\" data-id=\"375044b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">A jurisprud\u00eancia do CARF possui diversos precedentes reconhecendo a distin\u00e7\u00e3o entre os regimes fiscais de dedu\u00e7\u00e3o provis\u00f3ria e de dedu\u00e7\u00e3o definitiva de perdas. Os descontos concedidos pelo credor em renegocia\u00e7\u00e3o da d\u00edvida, mesmo sem preencher os requisitos do art. 9\u00ba da Lei 9.430\/96, foram considerados dedut\u00edveis, porque definitivos (S\u00famula CARF 137). O mesmo ocorre com as perdas oriundas da cess\u00e3o de cr\u00e9ditos inadimplidos a terceiros.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e603d9b e-flex e-con-boxed e-con e-parent\" data-id=\"e603d9b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5617be0 elementor-widget elementor-widget-spacer\" data-id=\"5617be0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5f4fe71 e-flex e-con-boxed e-con e-parent\" data-id=\"5f4fe71\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-37945dd e-con-full e-flex e-con e-child\" data-id=\"37945dd\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-25d54a9 e-con-full e-flex e-con e-child\" data-id=\"25d54a9\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-55c0ca8 e-con-full e-flex e-con e-child\" data-id=\"55c0ca8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0cdb32 elementor-widget elementor-widget-image\" data-id=\"e0cdb32\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/mc_iss-exportacao.pdf\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"1086\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 768 1086'%2F%3E\" data-src=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-768x1086.png\" class=\"lazy-load attachment-medium_large size-medium_large wp-image-59157\" alt=\"img post\" data-srcset=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-768x1086.png 768w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-212x300.png 212w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-724x1024.png 724w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-1087x1536.png 1087w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-1449x2048.png 1449w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-1320x1866.png 1320w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/07\/imagem_2025-07-31_113733134-scaled.png 1811w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ef1b0eb e-con-full e-flex e-con e-child\" data-id=\"ef1b0eb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-217dac5 e-con-full e-flex e-con e-child\" data-id=\"217dac5\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7458bf7 e-con-full e-flex e-con e-child\" data-id=\"7458bf7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa032b5 elementor-widget elementor-widget-heading\" data-id=\"fa032b5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Complementary material<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a348905 elementor-widget__width-inherit elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"a348905\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" id=\"form_id_post\" name=\"responsabilidade-s\u00f3cios\" aria-label=\"liability-members\" novalidate=\"\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"59082\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"a348905\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Tributa N\u00e3o Tributa\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_47e2c78 elementor-col-100\">\n\t\t\t\t\tThis is our detailed material, created especially for those who wish to explore in greater depth the tax complexities presented in this TNT newsletter.\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-xl\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 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